2015 Volume 23 Issue 1 Pages 43-60
Prior studies have reported inconsistent findings about effects of customer satisfaction on financial outcomes. This paper explores both managers' beliefs about the relationship between them and management practice for improving their performance through a case study on management systems for taking control of customer satisfaction at Hoshino Resort Inc.
While there is the belief that customer satisfaction should lead to operating profits in the company, a causal mechanism supporting the belief is not perfectly found there. This study implies even though a causal relationship between customer satisfaction and financial outcomes is unspecified, the company develops management control systems as a package to pursue increases in financial outcomes with simultaneous improvements in customer satisfaction.
